Grant of Registration under DVAT & CST simplified

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002

No. F.3(521)/Policy/VAT/2015/PF/ 86-92

CIRCULAR NO. 3 of 2015-16, Dated: 27/04/2015

Sub: Grant of Registration under DVAT & CST.

With the upgradation of technology, department is considering to expedite the registration process in the shortest possible time. Government of India is also pressing hard to accelerate the registration process under ‘Ease of Doing Business’ Campaign. It has now been decided to issue registration as per following procedure:-

1.  Dealer to intimate PAN and brief particulars including email, mobile phone etc., on line to begin with.

2.    PAN shall be verified from Income Tax data base maintained by NSDL. The process will be streamlined further and PAN verification would be done on real time basis shortly.

3.    On successful PAN verification, user ID and password would be communicated to the registrant on the same day.

4.    Dealer can file registration application under DVAT and/ or CST, as the case may be, and deposit fee online. Scanned requisite documents are also required to be uploaded with the application.

5.    Registration number/TIN would be generated on submission of application. Registration Certificate would be made available in the login of dealer on the same day. It would be a Provisional Registration till physical verification is made.

6.  The application(s) would be made available in the login of concerned ward VATO who will examine the application documents and get the physical verification done through ward VATI as per the instructions already issued on the subject, within 7 days.

7.  On satisfactory inspection and due verification of requisite documents, signed copy of the RC would be dispatched to the dealer by post till the online despatch facility through digital signatures is extended to all Registration Authorities of the department.

8.    In case of adverse report, show cause notice in form DVAT-10 would be issued and disposed of.

In the aforesaid process, Registration number/TIN would be issued within a day to the dealer pending physical verification. Registration Certificate (RC) which would be provisional would also be made available in the login of the dealer. All Assessing Authorities are directed to follow the aforesaid process scrupulously.

The procedure as detailed above shall taken effect from 30th April, 2015.

(Rajesh Bhatia)

Assistant Commissioner (Policy)